摘要
高校收入是指学校开展教学、科研及其他活动,依法通过各种形式、各种渠道取得的非偿还性资金。高校收入主要呈现出"财、税、费、产、社、基、科、贷、息"九个渠道的新格局,它具有目的性、合法性、多样性、非偿还性四个特点。拓宽高校收入渠道的措施是:积极组织创收,为高校发展提供资金保障,加强收费管理,使收费公开透明。
With increase of college to income ratio revenue year by year, and revenue management in the financial management of colleges and universities is becoming more and more important. This paper analyzes the status quo of the revenue management in colleges, points out the problems in the revenue management and addresses some improving issues.
出处
《西南大学学报（社会科学版）》
CSSCI
北大核心
2010年第3期137-140,共4页
Journal of Southwest University(Social Sciences Edition)
关键词
高校
收入渠道
收入管理
对策措施
colleges and universities
revenue sources
revenue management
countermeasures
